Section 179 of the Income Tax Act

Income-tax Act, 2025: s.323

Section 179 of the Income-tax Act, 1961 corresponds to section 323 (Liability of directors of private company) of the Income-tax Act, 2025.

Read section 323 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 179 is CIT v. Express Newspapers Ltd. (40 ITR 38), cited in 10 of the 35 judgments on BharatTax that turn on this section.

Leading authorities on Section 179

CIT v. Express Newspapers Ltd.
40 ITR 38 · 1960 · High Court
10
citing judgments

When a definition is not provided in a particular section of the Income Tax Act, definitions from other sections of the Act or from other statutes can be used to ascertain the contextual meaning of an expression.

I.K. Agencies (P) Ltd. v. Commissioner of Wealth Tax
347 ITR 664 · 2012 · High Court
9
citing judgments
P.) Ltd. vs. Asstt. CIT 397 ITR 529 (Delhi), Rustagi Engineering Udyog (P.) Ltd. v. Dy. CIT
364 ITR 600 · 2014 · High Court
8
citing judgments
Khurana Engg. Ltd. v. Dy. CIT
217 Taxmann 75 · 2013 · High Court
5
citing judgments
40 ITR 38 (Mad.) 3. K. Agencies (P.) Ltd. v. CWT
20 Taxmann.com 731 · 2012 · High Court
4
citing judgments

Judgments on Section 179

Sri. A.S. Chinnaswamy Raju vs. The Commissioner of Income-Tax

WP/21477/2015HC Karnataka07 Jul 2021

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 179Section 201

Geetha Pandit Rao and Anr vs. The State of Karnataka and Ors

In the result, for the foregoing reasons and applying

WP/226494/2020HC Karnataka30 Nov 2020

Bench: The Hon'Ble Mr. Justice E.S. Indiresh Writ Petition No.7717 Of 2020 (Lb-Res) & Writ Petition No.226494 Of 2020

Smt Geetha Pandit Rao vs. The Government of Karnataka

In the result, for the foregoing reasons and applying

WP/7717/2020HC Karnataka30 Nov 2020

Bench: The Hon'Ble Mr. Justice E.S. Indiresh Writ Petition No.7717 Of 2020 (Lb-Res) & Writ Petition No.226494 Of 2020

Binu Nanu, New Delhi vs. DCIT, Central Circle-8, New Delhi

The appeal of the assessee stands allowed

ITA 7838/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Jun 2020AY 2011-12

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year – 2011-12

For Appellant: Shri S.K. Tulsyan, AdvocateFor Respondent: Shri Sanjay Goel, CIT(DR)
Section 132Section 179Section 292C

Ami Gauravbhai Dave vs. Tax Recovery Officer 4

SCA/285/2019HC Gujarat05 Aug 2019
Section 143(3)

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 523/COCH/2018[2015-16]Status: DisposedITAT Cochin04 Feb 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 522/COCH/2018[2014-15]Status: DisposedITAT Cochin04 Feb 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 521/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Feb 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 520/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Feb 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 519/COCH/2018[2010-11]Status: DisposedITAT Cochin04 Feb 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

In the result, the appeals of the assessee are partly allowed

ITA 518/COCH/2018[2009-10]Status: DisposedITAT Cochin04 Feb 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

Sharad Sakharam Korgaonkar, Mumbai vs. DCIT 10(1), Mumbai

In the result, all these appeals are partly allowed, as above

ITA 1383/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Jul 2016AY 2008-09

Bench: Shri G.S.Pannu & Shri Ravish Sood

For Respondent: Shri Javed Akhtar
Section 179Section 250(6)

Madhuri Sharad Korgaonkar, Mumbai vs. DCIT 10(1), Mumbai

In the result, all these appeals are partly allowed, as above

ITA 1382/MUM/2015[2009-10]Status: DisposedITAT Mumbai29 Jul 2016AY 2009-10

Bench: Shri G.S.Pannu & Shri Ravish Sood

For Respondent: Shri Javed Akhtar
Section 179Section 250(6)

Hardip Singh & Anr vs. The Income Tax Officer, Amritsar & Ors

CIVIL APPEAL No. 2390/1972Supreme Court26 Apr 1979

Bench: 3 Judges

Section 179

Kapurchand Shrimal vs. Tax Recovery Officer, Hyderabad & Ors

The appeals are allowed and the order of detention passed by

CIVIL APPEAL No. 1319/1966Supreme Court14 Aug 1968

Bench: 3 Judges